It looks like the iPhone 7 holds up better to accidental drops than the iPhone 6s
Tech blog TabTimes performed drop tests of the iPhone 7 and iPhone 7 Plus without a case and found that it performed pretty well.
In fact, compared to my own personal experience, as well as drop tests performed on the iPhone 6s line, the iPhone 7 line seems to hold up better than the iPhone 6s when it comes to body scuffs and screen cracks.
Of course, you should still be careful when handling a $650+ device.
Check out how much damage the iPhone 7 can take: